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PeerBasis
Compensation Comparability Determination

Mcwhiney History Education Group

Executive Director / CEO

EIN 752672110
TX · NTEE A72M
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan M Frazier, Executive Director / CEO ($39,583) against the 2000 closest of 2,553 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan M Frazier — reported title “CFO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

2,553 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$21 total compensation of comparable organizations → $286,456 $39,583
$6,75210th
$20,62225th
$39,535Median
$58,71575th
$76,59990th
$39,583This org · 50th
p10$6,752
p25$20,622
p50$39,535
p75$58,715
p90$76,599
$39,583

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Developing Connections Northeast OH$238,232 Executive Di $76,867 $79,291 2025
Monterey County Film Commission CA$238,200 Film Commissioner $92,898 $82,561 2023
Songfest Inc OH$238,320 President $71,250 $75,441 2024
The Jewish Historical Society Of CT$238,322 Executive Director $49,583 $47,848 2023
Exposed Brick Theatre MN$238,127 Co-artistic Director $55,000 $55,934 2023
Northmont Fellowship Association PA$238,368 President $13,000 $12,960 2024
Rain Taxi Inc MN$238,044 Executive Director $45,958 $46,738 2023
Act Out Theatre Company CA$237,977 Executive Director $51,923 $44,822 2024
Boom Arts Inc OR$238,508 Artistic Director $66,350 $61,597 2024
701 Center For Contemporary Art SC$237,911 Administrative Director $21,154 $21,494 2025
Music Is Art NY$238,547 Executive Director $69,216 $62,526 2024
Point Cabrillo Lightkeepers Association CA$238,556 Outreach Mgr $60,753 $52,444 2024
Positive Outcome Mentoring & Dance Inc MD$237,831 Founder And Director $8,499 $7,739 2025
Tupelo Community Theatre Inc MS$237,792 Executive Di $53,083 $59,103 2024
Family Cornerstones Inc TN$237,771 Exec. Director $51,300 $53,907 2024
Sierra Performing Arts Association CA$237,699 Board Member $2,210 $1,908 2024
St Louis Classical Guitar MO$237,684 Executive Director $66,462 $72,450 2023
Detroit Puppet Company MI$237,682 Board Member $30,727 $31,706 2024
Dallas Bach Society TX$238,812 Executive Director $20,000 $20,591 2023
Open Studios Inc CO$238,827 Executive Director $55,000 $54,280 2023
The Off-central Players Inc FL$238,855 Board Member / Producing A $60,000 $58,012 2023
New Perspectives Media Assc SC$238,857 Executive Producer $14,500 $15,569 2023
Community Television Network Inc IL$237,584 Executive Dir. $41,832 $41,113 2024
Capital City Film Festival MI$237,471 Executive Di $1,500 $1,593 2023
Harriet Tubman Home NY$237,460 President & Ceo $50,000 $45,167 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to TX cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default50th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted48th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Susan M Frazier) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,583 is reasonable (approximately the 50th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.